Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4A - Exportation of goods to Singapore  

SECTION 126AC   POWER TO REQUIRE RECORDS  

Requirement to produce records

126AC(1)    
An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AB to produce to the officer such of those records as the officer requires.

Disclosing records to Singapore

126AC(2)    

An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Singapore, disclose any records so produced to a Singaporean customs official.